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2017 (1) TMI 1052 - HC - Income TaxRectification of mistake - case law referred to in paperbook not considered - Held that:- It is settled position in law that statement of fact recorded in the order of the Court/Tribunal has to be accepted as correct and conclusive. It cannot be contradicted by affidavit or otherwise In this case, the Tribunal has categorically recorded in the impugned order, that the decision of Manilal Tarachand (2001 (9) TMI 57 - GUJARAT High Court) was not one of the decisions referred to during the course of hearing of 9th September, 2015 as it states cases referred to have been dealt with. Thus, the aforesaid case laws would not apply to the facts of the present case. In the present facts, as pointed out hereinabove, the Tribunal has categorically recorded that all the decisions which were referred to and relied upon by the petitioner on the date of hearing on 9th September, 2015 have been dealt with.
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